Legal Opinion
In re the Estate of Colt
New York Surrogate's Court
Decided June 23, 1925PublishedCited by 5 opinions
1Opinion of the Court
Foley, S.:
This is an appeal by the executor from the order fixing the transfer tax on the following grounds: (1) That the appraiser failed to *374deduct from the value of the assets within this State the indebtedness due New York creditors arising out of a pledge to them of certain securities owned by the decedent; (2) that a tax has been imposed on the sum of $340,000 as capital invested by decedent within this State; (3) that shares of the common stock of the New York Times Company have been appraised in excess of their actual- value; (4) that a tax has been imposed on a reversionary interest…
2Cases cited9 opinions
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- In re the Transfer Tax on the Estate of BrooksNew York Surrogate's Court · 1922
- In re the Transfer Tax upon the Estate of GrosvenorAppellate Division of the Supreme Court of the State of New York · 1908
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of KingNew York Court of Appeals · 1902
- In re the Appraisal of the Property of KingAppellate Division of the Supreme Court of the State of New York · 1902
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re MooreNew Jersey Superior Court Appellate Division · 1929
- In Re Estate of GoodhueCalifornia Court of Appeal · 1932
- In re the Estate of HarrisNew York Surrogate's Court · 1928
- State v. Estate of BaldwinSupreme Court of Missouri · 1929
- In re the Estate of HornblowerNew York Surrogate's Court · 1931